Diskursus Urgensi Carbon Emission Disclosure pada Perusahaan-perusahaan Publik di Indonesia

Umi Hanifah, W. Wahyono

Abstract


This article explores the implementation and importance of carbon emission disclosure by public companies in Indonesia. The study is conducted by reviewed related literatures and previous research as references.  The study concludes that public companies in Indonesia have already disclosed carbon emission in their financial statements. However, the disclosure has not conducted in optimal manner. Those indicate that there are some actions already taken by them to response the global climate changes, especially the information about climate changes in Indonesia. Disclosure on carbon emission by public companies in Indonesia had positive impacts on the companies image.


Keywords


Social Responsibility; Carbon Emission Disclosure; Public Companies

Full Text:

PDF

References


Astuti, Leni dan Setiawati, Erma. “Analisis Pengaruh Profitabilitas, Kebijakan Deviden, Kebijakan Hutang, Dan Kepemilikan Manajerial terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2012)”. Seminar Nasional dan Call For Paper. Program Studi Akuntansi-FEB UMS, 2014

Belkaoni, Ahmed Riahi. Teori Akuntansi. Jakarta: Salemba Empat, 2000

Botosan, C.A. Disclosure Level and The Cost of Equity Capital. The Accounting Review Vol.7, No.3, July 1997: 323-349, 1997

Campbell, D. Intra- and inter-sectoral effects in environmental disclosures: Evidence for legitimacy theory? Business Strategy and the Environment, 12(6), 357–371, 2003

Choi, Bo Bae, Doowon, Lee and Jim Psaros. “An Analysis of Australian Company Carbon Emission Disclosures.” Pasific Accounting Review Journal, Vol. 25, pp 58-79, 2013

Chu, Choi Ieng, Bikram Chatterjee and Alistair Brown. The current status of greenhouse gas reporting by Chinese companies. “Managerial Auditing Journal”, Vol. 28 Iss 2 pp. 114 – 139, 2012

Cotter, J., Najah, M. and Wang, S. S. Standardized Reporting Of Climate Change Information In Australia., 2011

Cragg, Wesley., Schwartz, Mark S., Weitzner, David., Corporate Sosial Responsibility. New York: Routledge, 2016

Daniri, Mas Achmad. StandarisasiTanggungJawabSosial Perusahaan.SambutanMenteri NegaraLingkunganHiduppada Seminar Sehari “A Promise ofGold Rating: Sustainable CSR”. Tanggal 23 Agustus2006.hal.3.diambildari www.menlh.go.id. Diaksespadatanggal 23 Mei 2015

Darrough, M.N. “Disclosure Policy and Competition: Courtnot vs Bertrand.” The Accounting Review, Vol.68 No.3, pp. 534-561, 1993

Dwijayanti, S,P.F. Manfaat Penerapan Carbon Accounting di Indonesia. Jurnal Akuntansi kontemporer, Vol 3, No.1, hlm 79-92 , 2011

Effendi, Muh.Arief. 2016. The Power of Good Corporate Governance TeoridanImplementasi. Jakarta: SalembaEmpat, 2016

Fajar, Mukti, Tanggung Jawab Sosial Perusahaan di Indonesia. Yogyakarta: Pustaka Pelajar, 2013

Febrianti, M, Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Industri Pertambangan di Bursa Efek Indonesia. Jurnal Bisnis dan Akutansi, Vol.14 No.2, Agustus 2012, Hlm 141-156, 2012

Fitria, Soraya dan Hartanti, “Islam dan Tanggung Jawab Sosial: Studi Perbandingan Pengungkapan Berdasarkan Global Reporting Initiative Indeks dan Islamic Social Reporting Indeks”. Simposium Nasional Akuntansi XIII. Purwokerto, 2010

Friedman, Milton, “The Social Responsibility of Business is to Increase its Profits”, The New York Times Magazine, 1 September 1970, http://www.colorado.edu/studenggroups/libertarians /issues/friedman-soc-resp-business.html.

Ghomi & Leung, An Empirical Analysis of The Determinants of Greenhouse Gas Voluntary Disclosure in Australia. Accounting and Finance Research, Vol. 2 No. 1, 110-127, 2013

Ghozali, Imam, Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 . Cetakan VII. Semarang: Badan Penerbit Universitas Diponegoro, 2013

Ghozali, Imam dan Chariri, Anis, Teori Akuntansi. Badan Penerbit Universitas Diponegoro. Semarang, 2007

Gray, et. al., Corporate Social and Environmental Reporting: A Review of Literature and a Longitudinal Study of UK Disclosure. Accounting, Auditing, and Accountability Journal Vol.8 No 2: 47-76, 1995

Gray, R, “Thirty Years of Social Accounting, Reporting, and Auditing: what (if anything) have we learnt?.”Business Ethics: A European Review, Vol. 10, No.1, pp. 9-15, 2001

Healy, Paul M., Krishna G. Palepu, “Information Asymmetry, Corporate Disclosure, and the Capital Markets: A Review of the Empirical Disclosure Literature”, Journal of Accounting and Economics, 31 (1-3), 405–440, 2001

Ikhsan, Arfan, Sukma Lesmana dan Atma Hayat, Teori Akuntansi. Bandung: Citapustaka Media, 2015

Jannah, R. dan Muid, D,“Analisis Faktor-Faktor Yang Mempengaruhi Carbon Emission Disclosure Pada Perusahaan Di Indonesia.”Diponegoro Journal Of Accounting, Vol. 3, No. 2, pp. 1, 2014

Kardono, Memahami Perdagangan Karbon. Info PUSTANLING, Volume 12 No. 1, Hal 2-15, 2010

Kartini, Dwi, Corporate Social Responsibility: Tranformasi Konsep Sustainablity Management dan Implementasi di Indonesia. Bandung: Refika Aditama, 2013

Lorenzo, Jose-Manel Prado, Luiz Rodriguez-Dominguez, Isabel Gallego-Alvarez dan Isabel-Maria Garcia-Sanchez. Factors Influencing the Disclosure of Greenhouse Gas Emissions in Companies World-Wide. Journal of Management Decisions, Vol.47, pp.1133-1157, 2009

Meek, G.K., Clare, B. Roberts., Sidney. J. Gray, “Factors Influencing Voluntary An-nual Report Disclosure by U.S., U.K. and Continental European Multinational Corpo-rations”, Journal of International Business Studies, Vol. 26, No. 3, pp. 555-571. 1995

Najah, M. M. S, “Carbon risk management, carbon disclosure and stock market effects: An international perspective.”Doctor of Philosophy, University of Southern Queensland, Australia, 2012

Pradini, H. S., “The Analysis of Information Content towards Greenhouse Gas Emissions Disclosure in Indonesia Companies”. Fakultas Ekonomika dan Bisnis, Universitas Diponegoro, 2013

Putri, Hanni Chyntia Maita dan Surya Raharja. Pengaruh CSR terhadap Nilai Perusahaan dengan Kepemilikan Manajerial sebagai Variabel Moderating. "Diponegoro journal of accounting", Vol.2, No 3, Tahun 2013, Hal 1.

Rachman, Nurdizal M, Panduan Lengkap Perencanaan CSR. Jakarta: Niaga Swadaya, 2011

Safitri, Yancik dan Trisnadi Wijaya, Analisis Pengaruh Leverage Ratio, DPR, EPS dan Kepemilikan Manajerial terhadap Nilai Perusahaan. STIE MDP, 2015

Said, Achmad Lamo, Corporate Social Responsibility dalam Perspektif governance. Yogyakarta: V Budi Utama, 2015

Saka, Chika and Tomoki Oshika. “Disclosure effects, carbon emissions and corporate value”. Management and policy journal, Vol.5 No.1, 2014.

Siswosoemarto, Rubijanto, Intelejen Ekonomi: Teori dan Aplikasi. Jakarta: PT Gramedia Pustaka Utama, 2012

Suhardjanto, Djoko dan Shinta Nugraheni, “Pengaruh Corporate Social Responsibility (CSR) Disclosure terhadap Nilai Perusahaan (Studi Empiris di Bursa Efek Indonesia”. Jurnal Akuntansi., Volume 16, Nomor 2, Tahun 2012 Fakultas Ekonomi Universitas Tarumanagara, 2012

Sutarno, Sumber Daya Energi. Edisi 1, Cetakan ke-1. Yogyakarta: Graha Ilmu, 2013

Uyar et, al, Association Between Firm : Evidence from Turkish Listed Companies. Intangible Capital, Vol. 9(4), 1080-1112, 2013

Wibisono, Yusuf, Membedah Konsep dan Aplikasi Corporate Social Responsibilitie. Cetakan ke-2. Gresik: Fascho Publishing, 2007

Wilmshurst, T. D., & Frost, G. R, Corporate environmental reporting: a test of legitimacy theory. Accounting, Auditing & Accountability Journal, 13 (1), 10-26, 2000

Wolfe, Alan. “The Modern Corporation: Private Agent or Public Actor?”, Washington and Lee Law Review 50, hal. 1683S, 1993




DOI: http://dx.doi.org/10.21043/jp.v12i1.4139

Refbacks

  • There are currently no refbacks.


Copyright (c) 2019 JURNAL PENELITIAN

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Indexed by:

 

 

 

Creative Commons License

JURNAL PENELITIAN by Research Center of IAIN Kudus, Indonesia is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.